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Le remboursement d'impôt au titre de dividendes tel que défini à l'article 129 de la Loi n'est pas une réduction d'impôt et ne devrait pas être pris en considération dans le calcul de l'impôt payable de la partie $ de la Loi.  ...

As mentioned in subparagraph 23(b) of IT-488R "Winding-up of 90%-Owned Taxable Canadian Corporations": Whether or not a property can be characterized as a capital property depends upon a consideration of the facts surrounding the acquisition of the property and the holding of the property by the subsidiary rather than by the parent. ...

You seek our views as to 24(1) As advanced income tax rulings are only given in respect of proposed transactions subject to the guidelines in Information Circular IC 70-6R (a copy is enclosed for your information), we can only provide you with some general comments. 24(1) 24(1) OUR COMMENTS A gift is a voluntary and gratuitous transfer of real or personal property without consideration.  ...

We do not have sufficient information concerning the staff retirement funds or the circumstances under consideration by you in connection therewith to comment definitively as to the proper tax treatment thereof. ...

6 September 1991 Administrative Letter 911626 F- RRSP Contributions Unedited CRA Tags 60(j.2) Re: RRSP Contributions Pursuant to our telephone conversation with you on August 21, 1991, we are referring the enclosed correspondence for your consideration.  ...

B would be unable to transfer the newly acquired shares to a corporation in consideration for shares having a paid-up capital greater than the paid-up capital of the transferred shares. ...

As stated in paragraph 3 of Interpretation Bulletin IT-339R2, Meaning of "Private Health Services Plan", the private health services plan (phsp) must contain the following elements: (a)  an undertaking of one person, (b)  to indemnify another person, (c)  for an agreed consideration, (d)  from a loss or liability in respect of an event, (e)  the happening of which is uncertain. ...

Chief Resource Industries SectionBilingual Services and ResourceIndustries Division Rulings Directorate WORK SECTION 33 I  MINING AND OIL & GAS Alberta Royalty Tax Credit Canadian Exploration and Development Expenses 66(15)(b) Canadian Exploration Incentive Program (CEIP) Canadian Resource Property 66(15)(c) Canadian Exploration and   Development Overhead Expense (CEDOE) Canadian Exploration Expense (CEE) 66.1(6) Canadian Development Expense (CDE) 66.2(5)Canadian Oil and Gas Property Expense (COGPE) 66.4(5)Carved-out Income    66(14.6) & 209Crown Royalties  12(1)(o), 18(1)(m), 69(6)Cumulative Offset Account      66.5Earned Depletion Base      65Exploration and Development Shares      66.3Farm-out              66(12.1)Flow-Through Shares        66(15)(d.1) 66(12.6) to     (12.75)Foreign Exploration and Development  Expense     66(15)(e), 66(4)Foreign Resource Property       66(15)(f)Frontier Exploration AllowanceGas or Oil Well EquipmentGrubstakers        35(1)Industrial Mineral MinesJoint Exploration Corporation (JEC)      66(15)(g), 66(10)  to (10.4)Mineral Resource        248(1)MineralsMining Exploration Depletion Deduction (MEDA)Mining Taxes           20(1)(v)Oil or Gas well            248(1)Overburden RemovalPipelinesPrescribed SharesPrime Metal StagePrincipal Business Corporation (PBC)      66(15)(h)Production RoyaltiesProspectors             35(1)Reclamation CostsResource Allowance        20(1)(v.l)Resource RoyaltiesSuccessor Corporations        66.7Supplementary Depletion Allowance II  F0RESTRY Farm Woodlots Forestry Logging Logging Tax Deduction 127(1) & (2) Logs Lumber Pulp & Paper Saw MillsTimberTimber LimitTimber Resource Property 13(21)(d.1)Tree FarmsWoodlots WORK SECTION 33 MINING, OIL & GAS AND FORESTRY   ITA   12(1)(o)- royalties, etc. to be included in income 13(21)(d.1)- timber resource property18(1)(1.1)- Petroleum and Gas Revenue Tax Act payments18(1)(m)- royalties, etc.20(1)(v)- mining taxes20(1)(v.1)- resource allowance20(1)(kk)- exploration and development grants20(1)(11)- amount deemed to be tax payable20(1(mm)- injection substances20(15)- regulations35- prospectors and grubstakers59- consideration for foreign resource property, inter alia59.1- involuntary disposition of resource property65- allowance for oil or gas well, mine or timber limit66- exploration and development expenses of PBC, inter alia66.1- CEE66.2- CDE66.3- exploration and development shares66.4- COGPE66.5- cumulative offset account66.6- application of 66.7(1), (2), etc.66.7- successor rules66.8- resource expenses of a limited partner69(6) to 69(13)- phantom income80.2- reimbursement of crown charges127(1) & (2)- logging tax deduction196- tax on deduction under section 66.5208- tax on crown charges paid by a tax exempt person209- tax on carved-out income ...

As partial consideration for the sale, Opco took back a mortgage receivable from the purchaser ("Purchaseco"). 4.      ...

If the parties decide to proceed and provide us with the necessary documentation we would be pleased to reopen the file and give it priority consideration. ...